United States v. Reese et al. was a United States Supreme Court case that dealt with the constitutionality of a federal statute that imposed a tax on the privilege of voting in federal elections. The case was brought by the United States against Reese and other individuals who had refused to pay the tax. The Supreme Court held that the statute was constitutional, as it did not violate the Fifteenth Amendment, which prohibited the denial of the right to vote based on race, color, or previous condition of servitude. The Court also held that the statute did not violate the First Amendment, as it did not impose a penalty on the exercise of the right to vote. The Court reasoned that the statute was a valid exercise of Congress' power to tax and regulate the manner of voting in federal elections. The Court also held that the statute did not violate the Equal Protection Clause, as it did not discriminate against any particular class of voters. The Court concluded that the statute was a valid exercise of Congress' power to regulate the manner of voting in federal elections.

In United States v. Reese et al., the Supreme Court was asked to determine whether a law passed by Congress that prohibited certain activities related to voting in federal elections violated the Fifteenth Amendment of the Constitution, which prohibits states from denying citizens their right to vote based on race or color. The majority opinion held that Congress had exceeded its authority under the Fifteenth Amendment and struck down the law as unconstitutional. Justice Field dissented, arguing that while it is true that only states can deny citizens their right to vote based on race or color, this does not mean they are precluded from passing laws regulating how people may exercise their rights at election time. He argued further that since Congress has broad powers over federal elections, it should be allowed some leeway in deciding what regulations are necessary for those elections and should not be limited solely by state action when determining such matters.